Constitution Article 1 Section 8 Clause 17

But all duties imposts and excises shall be uniform throughout the united states.

Constitution article 1 section 8 clause 17. Congress shall have power to exercise exclusive legislation in all cases whatsoever over such district not exceeding ten miles square as may by cession of particular states and the acceptance of congress become the seat of government of the united states and to exercise like authority over all places purchased by the consent of the legislature of the state in which the same shall be for the erection of forts magazines arsenals dock yards and other needful buildings. The congress shall have power to lay and collect taxes duties imposts and excises to pay the debts and provide for the common defence and general welfare of the united states. To exercise exclusive legislation in all cases whatsoever over such district not exceeding ten miles square as may by cession of particular states and the acceptance of congress become the seat of government of the united states and to exercise like authority over all places purchased by the consent of the legislature of the state in which the same shall be for the erection of forts magazines arsenals dock yards and other needful buildings and.

When the people delegated power between the federal and state governments the so called police powers were delegated to the state governments to be exercised eclusively within their physical boundaries.